v3.26.1
Summary of Significant Accounting Policies (Table)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of shares subject to possible redemption As of March 31, 2026, the Class A Ordinary Shares subject to possible redemption reflected in the condensed balance sheets are reconciled in the following table:
 
Gross proceeds
    $ 172,500,000  
Less:
   
Proceeds allocated to Public Warrants
      (974,625 ) 
Proceeds allocated to Public Rights
      (4,398,750 ) 
Public Shares issuance costs
      (13,821,755 ) 
Plus:
   
Accretion of carrying value to redemption value
      20,055,836  
  
 
 
  
Class A Ordinary Shares subject to possible redemption, March 31, 2026
    $ 173,360,706  
  
 
 
  
Schedule of earnings per share, basic and diluted
The following table reflects the calculation of basic and diluted net income per ordinary share:
 
    
For the

Three Months Ended

March 31,

2026
  
    
Class A
     
Class B
  
Basic net income per ordinary share
      
Numerator:
      
Allocation of net income
    $ 422,970      $ 225,378  
Denominator
      
Basic weighted average ordinary shares outstanding
      10,165,552        5,416,667  
  
 
 
     
 
 
  
Basic net income per ordinary share
    $ 0.04      $ 0.04  
  
 
 
     
 
 
  
 
    
For the

Three Months Ended

March 31,

2026
  
    
Class A
     
Class B
  
Diluted net income per ordinary share
      
Numerator:
      
Allocation of net income
    $ 414,112      $ 234,236  
Denominator
      
Basic and diluted weighted average ordinary shares outstanding
      10,165,552        5,750,000  
  
 
 
     
 
 
  
Diluted net income per ordinary share
    $ 0.04      $ 0.04